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Australian Rural Accountants' Views on How Locally Provided CPD Compares with City-based Provision

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  • Abdel K. Halabi

Abstract

This paper analyses Australian rural accountants' attitudes and levels of satisfaction with continuing professional development (CPD), based on whether the CPD was delivered by a professional accounting body in a rural or metropolitan area. The paper responds to prior research that finds rural accountants are dissatisfied with professional accounting bodies [Rural and regional Australian public accounting firm services: Service provision, concerns and tensions. Australian Accounting Review , 23 (23), 163-176]. Findings of a survey to which 156 rural accountants responded were that when CPD is delivered into the rural areas, there are greater levels of CPD satisfaction. The study also found that cost was significantly better for rural-delivered CPD and that when more rural-based CPD was attended differences became more significant across a number of satisfaction measures. The findings have important implications for both rural accountants and professional accounting bodies.

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  • Abdel K. Halabi, 2015. "Australian Rural Accountants' Views on How Locally Provided CPD Compares with City-based Provision," Accounting Education, Taylor & Francis Journals, vol. 24(6), pages 539-554, December.
    • Handle: RePEc:taf:accted:v:24:y:2015:i:6:p:539-554
    DOI: 10.1080/09639284.2015.1087321
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    1. Paul de Lange & Beverley Jackling & Ilias G. Basioudis, 2013. "A Framework of Best Practice of Continuing Professional Development for the Accounting Profession," Accounting Education, Taylor & Francis Journals, vol. 22(5), pages 494-497, October.
    2. Paul De Lange & Beverley Jackling & Themin Suwardy, 2015. "Continuing Professional Development in the Accounting Profession: Practices and Perceptions from the Asia Pacific Region," Accounting Education, Taylor & Francis Journals, vol. 24(1), pages 41-56, February.
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    5. Jonathan Corcoran & Alessandra Faggian & Philip Mccann, 2010. "Human Capital in Remote and Rural Australia: The Role of Graduate Migration," Growth and Change, Wiley Blackwell, vol. 41(2), pages 192-220, June.
    6. S. Ciccotosto & R. Nandan & D.B. Smorfitt, 2008. "Issues Facing Small Accounting Practices in Regional North Queensland: An Exploratory Study," Australian Accounting Review, CPA Australia, vol. 18(4), pages 324-333, December.
    7. Susan Wessels, 2007. "Accountants' Perceptions of the Effectiveness of Mandatory Continuing Professional Education," Accounting Education, Taylor & Francis Journals, vol. 16(4), pages 365-378.
    8. Hilary Lindsay, 2012. "Patterns of Learning in the Accountancy Profession Under an Output-Based Continuing Professional Development Scheme," Accounting Education, Taylor & Francis Journals, vol. 21(6), pages 615-630, December.
    9. Graeme L. Wines & Rodney A. Carr & Barry J. Cooper & Colin B. Ferguson & Phil K. Hellier & Beverley F. Jackling, 2013. "Rural and Regional Australian Public Accounting Firm Services: Service Provision, Concerns and Tensions," Australian Accounting Review, CPA Australia, vol. 23(2), pages 163-176, June.
    10. Sezen Cubukcu, 2012. "A Situation Analysis Related To Ethics Education In Accordance With International Accounting Education Standards Board’S Regulations," Anadolu University Journal of Social Sciences, Anadolu University, vol. 12(1), pages 103-116, March.
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    2. Paisey, Catriona & Paisey, Nicholas J., 2020. "Protecting the public interest? Continuing professional development policies and role-profession conflict in accountancy," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 67.

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